Regulation 4

In regulation 55(1)–

• for sub-paragraph (b) there shall be substituted the following–

  “(b)

  where the final destination was to be–

  (i)

  the Republic of Ireland, the value of the goods together with tax exceeded £58,

  (ii)

  Greece, the value of the goods together with tax exceeded £210,

  (iii)

  Denmark, the value of the goods together with tax exceeded £230, or

  (iv)

  any other member state of the Community, the value of the goods together with tax exceeded £265; and”.